SINECURE¹. In the ecclesiastical law, this term is used to signify that an ecclesiastical officer is without a charge or cure.

2. In common parlance² it means the receipt of a salary for an office when there are no duties to be performed.

SINGLE. By itself, unconnected.

2. A single bill is one without any condition, and does not depend upon any future event to give it validity. Single is also applied³ to an unmarried person; as, A B, single woman. Vide Simplex.

SINGLE ENTRY. A term used among merchants signifying that the entry is made to charge or to credit an individual or thing, without, at the same time, pre-senting any other part of the operation; it is used in contradistinction to double entry. (q. v.) For example, a single entry is made, A B debtor⁴, or A B creditor⁵, without designating what are the connexions between the entry and the objects which composed the fortune of the merchant.

SINGULAR, construction. In grammar the singular is used to express only one,

not plural⁶. Johnson.

2. In law, the singular frequently includes the plural. A bequest⁷ to "my nearest relation," for example, will be considered as a bequest to all the relations in the same degree, who are nearest to the testator. 1 Ves. sen. 337; 1 Bro. C. C. 293. A bequest made to "my heir," by a person who had three heirs, will be construed⁸ in the plural. 4 Russ. C. C. 384.

3. The same rule obtains in the civil law: In usu juris frequenter uti nos singulari appellationie, am plura significari vellemus. Dig. 50, l6, 158.

SINKING FUND. A fund arising from particular taxes, imposts, or duties, which is appropriated towards the payment of the interest due on a public loan and for the gradual payment of the principal. See Funding System.